Regarding
Diplomatic Utility Tax Exemption for Customers of
��������� Verizon Wireless has notified the Office of Foreign Missions that it has changed the procedure it uses to exempts utility and sales taxes from accounts held by diplomatic missions and their personnel.� The Office of Foreign Missions provides the following procedural change to the foreign diplomatic community, which only affects accounts held by Verizon Wireless.
����������� In addition to the existing requirement to complete an Application for Diplomatic Exemption From Taxes on Utilities DSP-99, eligible diplomatic agents, consular officers, and A&T staff and missions with Verizon Wireless accounts must complete a Certificate of Exemption From Federal Excise Tax on Charges for Communication Services.� In addition to the DSP-99 and the Certificate of Exemption, Verizon Wireless account holders only must provide a photocopy of their personal or mission tax exemption card to obtain exemption from any state sales or use taxes on cellular service.
����������� The Certificate of Exemption From Federal Excise Tax on Charges for Communication Services is attached and more copies will be available at the Office of Foreign Missions.
����������� It is imperative that these forms be promptly provided to the Office of Foreign Missions.� Current account holders who fail to provide this information will jeopardize the continuation of their allowance of tax exemption by Verizon Wireless.
����������� OFM is
ready at any time to provide advice and assistance.� If you have any questions regarding this issue, contact our Tax
Program Staff at 202 895-3537 or 202 895-3563.
January 13, 2003
